Air Velocity 2700 Classifiable Under SDH Equipment Category: CESTAT Bangalore

Pr. Commissioner of Customs Vs Anandit Infotech India Pvt Ltd (CESTAT Bangalore) The dispute in the appeal concerned the classification of the imported product, Airspan Air Velocity 2700. The importer had declared the goods under Customs Tariff Heading (CTH) 8517 6260 and filed the Bill of Entry accordingly. Although the self-assessment was initially facilitated through the Risk Management System (RMS), the department questioned the classification during scrutiny. The Adjudicating Authority rejected the importer’s classification, reclassified the goods under CTH 8517 6290, and denied the ben...